- (1.) The Court : In this writ application the petitioner has, inter alia, challenged a show cause notice dated 4th September, 2001 issued to the petitioner under Section 116 of the Customs Act, 1963.
(2.) The petitioner claims to carry on business as steamer agent, inter alia, at the port of Kolkata.
(3.) In or about November, 1999, the vessel, MV Far East arrived at the sandheads for the purpose of discharging a consignment of white crystal sugar. It is stated that the vessel was carrying total consignment of 14000 metric tons of white crystal sugar for discharge at Sagar Road anchorage and Diamond Harbour anchorage.;